Opinions / 03

The conditions under which an assurance opinion remains applicable as the system, environment, dependencies, and operating authority change.

Independent software assuranceSM / 03.23

SecondMark position

Opinions attach to a defined system state and evidence record. Material change can move a live system outside the opinion's validity envelope.

The examination is bounded to defined claims, a versioned system, and evidence that can be traced to the state under review. Any material exclusion or uncertainty remains visible in the conclusion.

01

Core questions

What the examination needs to establish.

  1. 01

    Which changes are material to the claim?

  2. 02

    How will drift or substitution be detected?

  3. 03

    Which incidents trigger reassessment?

  4. 04

    Who owns the continuing validity record?

02

Evidence model

Evidence is assembled around the claim—not the folder structure.

01

Claim-level findings

Collected, attributed, challenged, and connected to the exact system boundary under examination.

02

Scope and material exclusions

Collected, attributed, challenged, and connected to the exact system boundary under examination.

03

Evidence strength and contradiction

Collected, attributed, challenged, and connected to the exact system boundary under examination.

04

Known uncertainty and validity conditions

Collected, attributed, challenged, and connected to the exact system boundary under examination.

Intended outcome

An explicit bridge between a point-in-time opinion and the evolving system that stakeholders continue to rely upon.

Clear opinion languageBasis and limitationsRequired follow-up or reassessment triggers
03

Professional boundary

What an opinion does—and does not—mean.

It provides

A traceable independent conclusion on defined claims, grounded in the evidence and system state examined.

It does not provide

A guarantee that failure is impossible, a permanent certification, or a conclusion beyond the stated scope and validity conditions.